Simon Miller Muda Top in Black. - size XS (also in L, M) Simon Miller Muda Top in Black. - size XS (also in L, M) 70% cotton 30% modal. Made in USA. Machine wash. Elastic hem. Terry cloth fabric. SIMO-WS2. W3051-4059-90303. Simon Miller Jeans was founded in 2006 in Los Angeles, California. They strive to provide you with the highest quality denim jeans made right here in the USA. Simon Miller denim is the best quality denim from Japan. The collection consists of selvedge and non-selvedge finishes. The entire production aspect of Simon Miller is based in downtown Los Angeles from the sewing and washing, to the rivets and domes sourced from YKK USA.